Section 8, The Goods and Services Tax Act, 2009

(1) Except otherwise provided in this Act, a “taxablesupply” is a supply of goods or services made by a taxable person for consideration in the course of or as a part of his business activities and includes – (a) the processing of data or supply of information or similar service; (b) the supply of staff; (c) the acceptance of a wager or stake in any form of betting or gaming including lotteries and gaming machines; (d) making of gifts or loans of goods; (e) leasing or getting of goods on hire; (f) the appropriation of goods for personal use or consumption by the taxable person or by any other person; and (g) the sale, transfer, assignment or licensing of patents, copyrights, trade-marks, computer software and other proprietary information. 22 23 Taxable activity. Taxable (2) A supply is made as part of a person’s business activities if the supply is made by him as part or incidental to any economic activity he conducts. (3) Where a person produces goods by processing or treating another person’s goods, the supply of the goods shall be regarded as a supply of goods. (4) The supply of any form of power, heat, refrigeration or ventilation shall be regarded as a supply of goods. (5) A supply is made for consideration, if the supplier directly or indirectly receives payment wholly or partly in money or in kind from the person supplied or any other person.